Jackson Investments Limited submitted its unaudited standalone financial results for the quarter and half year ended September 30, 2026, to BSE Limited in compliance with Regulation 33(3) of SEBI LODR Regulations, 2015. The results were approved by the board at a meeting held from 15:45 to 16:45 hours.

Financial Performance (Quarter Ended September 30, 2026)

  • Revenue from operations: ₹15.38 lakhs (compared to ₹56.03 lakhs in Q2 FY26)
  • Other income: ₹43.04 lakhs (compared to ₹0.55 lakhs in Q2 FY26)
  • Total income: ₹58.42 lakhs
  • Total expenses: ₹47.93 lakhs
  • Profit before tax: ₹37.10 lakhs (compared to ₹0.62 lakhs in Q2 FY26)
  • Tax expense: ₹9.34 lakhs
  • Profit for the period: ₹27.76 lakhs
  • Basic EPS: ₹0.01 (compared to ₹0.00 in Q2 FY26)
  • Diluted EPS: ₹0.01

Financial Performance (Half Year Ended September 30, 2026)

  • Revenue from operations: ₹30.58 lakhs (compared to ₹142.51 lakhs in H1 FY26)
  • Other income: ₹27.84 lakhs (compared to ₹56.00 lakhs in H1 FY26)
  • Total income: ₹58.42 lakhs
  • Profit before tax: ₹31.78 lakhs (compared to ₹150.61 lakhs in H1 FY26)
  • Profit for the period: ₹23.78 lakhs

Balance Sheet Position (as of September 30, 2026)

  • Total assets: ₹2,972.03 lakhs (compared to ₹2,986.81 lakhs as of March 31, 2026)
  • Non-current assets: ₹1,727.50 lakhs (primarily investments of ₹1,644.41 lakhs)
  • Current assets: ₹1,244.53 lakhs (including loans of ₹505.36 lakhs and cash of ₹22.27 lakhs)
  • Equity share capital: ₹2,907.08 lakhs (unchanged)
  • Reserves & surplus: ₹55.67 lakhs (increased from ₹32.85 lakhs)
  • Current liabilities: ₹9.28 lakhs (decreased from ₹46.88 lakhs)

Cash Flow Statement

  • Net cash from operating activities: ₹39.71 lakhs
  • Net cash used in investing activities: ₹(37.34) lakhs
  • Net increase in cash: ₹2.37 lakhs
  • Closing cash balance: ₹22.27 lakhs

Key Disclosures and Notes

1. The company operates in a single business segment of "Finance & Investments"

2. Certain trade receivables, payables, loans and advances are subject to confirmation/reconciliation

3. Ongoing matter with Registrar of Companies, West Bengal (ROC letter dated August 9, 2025) involving inquiry into books of accounts regarding past loan transactions

4. The company holds stock-in-trade of shares in listed companies not currently traded on any exchange

5. Various advances totaling ₹650.20 lakhs given for acquiring shares/securities, pending settlement

6. Dormant bank account with Kotak Mahindra Bank totaling ₹0.20 lakhs pending confirmation

7. Investments in unlisted equity shares carried at ₹1,633.65 lakhs, with some measured at transaction price

8. Interest income not recognized on loans aggregating ₹382.33 lakhs (gross) as recovery is not considered probable

9. Expected credit loss allowance of ₹126.39 lakhs recognized against impaired loans

Auditor's Review

SPML & Associates Chartered Accountants issued a limited review report with no modifications but emphasized several matters including:

  • Balances subject to confirmation/reconciliation
  • Ongoing ROC inquiry
  • Advances for share acquisition pending settlement
  • Valuation of unlisted investments
  • Non-recognition of interest on impaired loans

The financial results were prepared in accordance with Ind AS 34 (Interim Financial Reporting) and reviewed by the audit committee.